The tariff classification of paperboard boxes from Lithuania

NY M86545 October 4, 2006 CLA-2-48:RR:NC:2:234 M86545 CATEGORY: Classification TARIFF NO.: 4819.60.0000 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, Texas 75019 RE: The tariff classification of paperboard boxes from Lithuania Dear Ms. Davidson: In your letter, undated, received here Sept. 13, 2006, you requested a tariff classification ruling for two (2) rigid file or storage boxes, made of paperboard, covered with a substantial, matte-finished paper. Both styles have metal fittings; in one case a metal label holder-drawer pull, and in the other case a circular ring enclosing a hole in one edge of the box. Samples were submitted, which will be retained for reference. One is designated SKU #10036606 Drawer Chest (The Birger Drawer Box). It measures 13 inches x 9 ¾ inches, x 5 ¾ inches, and contains two (2) drawers mounted in a frame. Each drawer has a drawer pull/label holder. All surfaces are white in color. You characterize it as “ideal for artwork, papers and magazines”. The other sample is designated SKU # 10036604 File Box (The Karl File Box). It measures 13 ½ inches x 10 inches x 4 inches, and is a single compartment box. It contains a circular metal fitting on one long edge. The exterior surfaces are orange in color; the interior surfaces are white. You characterize it as “attractive and functional; accommodates letter-sized paper”. The applicable subheading for the boxes described will be 4819.60.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division